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bc BOS Copyright? 1998 Bain Company, Inc. 31 CU7010598KRA Cash Flow Current Assets Changes in working capital asset items have cash flow impacts. …means cash is being used to fund the business …means cash is being generated by the business Increase in non-cash working capital Decrease in non-cash working capital Decreases in current assets... Increases in current assets... ? Increase in inventories – cash spent to buy inventories ? Increase in pre-paid expenses – cash used to pre-pay bills ? Reduction in inventories – cash generated by selling inventories ? Reduction in accounts receivable – cash received from customers bc BOS Copyright? 1998 Bain Company, Inc. 32 CU7010598KRA Cash Flow Current Liabilities Changes in working capital liability items have cash flow impacts. …means cash is being retained by the business …means cash is being used to fund the business Decrease in non-cash working capital Increase in non-cash working capital Decrease in current liabilities... Increases in current liabilities... ? Increase in accounts payable – cash saved by delaying payment to suppliers ? Increase in deferred tax liability – cash saved by delaying payment of taxes ? Decrease in accounts payable – cash paid to suppliers ? Decrease in accrued expenses – cash used to reduce accrued expenses bc BOS Copyright? 1998 Bain Company, Inc. 33 CU7010598KRA Cash Flow Step 4 - Change in Working Capital - Answer Loans payable: Receivables: Inventories: Prepaid expenses: 1995 ($MM) $2,290.8 $1,267.6 $199.3 $1,609.8 $634.7 1996 ($MM) $2,724.6 $1,358.2 $227.2 $1,964.9 $656.7 Asset or Liability Asset Asset Asset Liability Liability Change Increase Increase Increase Increase Increase Impact on Working Capital Increase Increase Increase Decrease Decrease Impact on Working Capital ($MM) $433.8 $90.6 $27.9 ($22.0) Change in Working Capital $175.2MM $175.2MM Increase Ac
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